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2023 (2) TMI 359 - HC - GSTValidity of SCN - Levy of penalty - CIRP under IBS has been initiated - SCN issued invoking inter alia Section 122(1A) of the Central Goods and Services Tax Act, 2017 (CGST Act), which provides for penalties - HELD THAT:- Since the adjudication proceedings are yet to commence, the better course would be to permit the Petitioners to raise all the pleas that they have urged in the present petitions in their reply to the impugned SCN that has been challenged in these writ petitions and for the adjudication proceedings to be concluded in a timebound manner. The Court also does not consider it appropriate therefore to express any view on any of the contentions raised in these writ petitions at the present stage. The following directions are issued: (i) Each of the Petitioners will file their replies to the impugned SCN positively on or before 1st March, 2023; (ii) The Petitioners are permitted to urge all the pleas available to them in law, including the ones urged in the present petitions, in their reply to the impugned SCN. (iii) The adjudicating authority will take into account all such pleas and deal with them in the adjudication order to be passed after giving the Petitioners an opportunity of hearing and considering their requests, if any, as regards summoning persons or documents in accordance with law. (iv) The Court clarifies that it has not expressed any view in the matter. Needless to say that if the Petitioners are aggrieved by the adjudication order it will be open to them to seek appropriate remedies in accordance with law. Petition disposed off.
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